Section 208 in Criminal Rules of Practice and Circular Orders, 1990
208. Inspection by Officers of other Departments:
- Subject to the conditions laid down in Rules 204 to 206 the privilege of Inspecting records in a Criminal proceeding is extended to -(1)Officers of the Salt and Customs Department In-charge of a Circle, Assistant Inspectors and Inspectors of Excise, Commercial Tax Officers and Gazetted Officers of the Forest Department, so far as such records relate to their respective Departments and -(2)Officers of the Income Tax Department including the Special Investigation Branch attached to it, not below the rank of Income Tax Inspector duly authorised by Income Tax Officer, in respect of records other than Police case Diaries and reports and any confidential portion of such records.(3)Officers of the Revenue Department of and above the rank of Mandal Revenue Officer.
